Kerbala International Journal of Management and Economics

This study aims to conduct a systematic and analytical review of the most prominent modern Cost Management Techniques (CMT), such as Target costing (TC), Value Engineering (VE), CI (kaizen), and Lean Accounting Tools (LATs). It also highlights the role of DT, driven by Artificial Intelligence (AI), Big Data (BD), and the Things Internet, in improving cost accuracy and enhancing financial performance. The review addresses key future trends, including the integration of ERP systems with predictive analytics, the growing emphasis on sustainability, and the repositioning of the CMT function as a strategic component in decision-making support. The study employed a systematic literature review (SLR) approach spanning the period from 2021 to 2025 (Until April), analyzing 24 studies published in peer-reviewed scientific journals across multiple industrial and service sectors. The results highlight the importance of integrating digital technologies with contemporary costing concepts, thereby enhancing the role of management accountants as strategic partners in achieving efficiency, innovation, and sustainability.

Organisations need to come up with plans in their competitive strategies and practices, and this introduces new elements to creativity. This study explores innovation outcomes with a focus on agile structures analysis between innovation and outcomes processes regions in over 20 highly developed in regions with over 48. Mixed methods design using qualitative methods grouped with statistics on 250 employees in 10 able organizations in an agile structure. Four agility processes and new innovation criteria were considered and analyzed over a borderline in order to come to a statistic on innovation prediction. The sample was 63 employees in 10 regions. In this context, chronemetrics offered 10 interdisciplinary clusters in order to postulate an agile geographical border with a 150 ml exogen response. That means shiftable. Autonomy predicts and develops fusions reacting with over 88% each within the first 6 months of market proof shift clusters. The conclusion of this study is the impact of perception processes exogenous and endogenous with prediction over 63 modes of market profit on innovations, which were highly discounted over the interborder. Adjusting inflation on collaborative focus structures, each over prediction and structures on agile practices drastically changes innovation.

This research aims to study the impact of digital emotional intelligence on constructive deviance among faculty members of the College of Engineering at the University of Information Technology, while testing the mediating role of organizational learning in this relationship. The research relied on the theory of self-control resources and the theory of social cognition to understand the mechanisms of ego depletion and self-efficacy and harness them in the service of the organization by completing tasks and engaging in activities that go beyond the official role, which enhances the organization's ability to work and raises the importance of development and bringing about change. Given the benefits of constructive deviance for the organization through faculty members' behaviors, the importance of the study stems from its aim to fill a knowledge gap related to how to employ digital emotional capabilities to promote positive, atypical behaviors that support institutional development within the higher education environment. The research relied on the descriptive analytical approach, using the questionnaire as a tool to collect data from a random sample of (96) faculty members out of a study population of (127) faculty members in the College of Engineering at the University of Information Technology. The data were analyzed using statistical methods and hypothesis testing. The most important results were the direct effect of digital emotional intelligence on both organizational learning and constructive deviance, the effect of organizational learning on constructive deviance, and its mediating role in the relationship between digital emotional intelligence and constructive deviance,this suggests that the mediation is partial, there is a joint effect of both digital emotional intelligence and organizational learning on constructive deviance.

This study examines the impact of central bank monetary policy rates and inflation on stock market performance in Nigeria over the period 1990 to 2023. Using the All-Share Index (ASI) as a proxy for market performance, the study employs the Autoregressive Distributed Lag (ARDL) model to assess both short-run and long-run relationships among the variables. The Treasury Bill Rate (TBR) is utilized as a proxy for the central bank's policy rate, while a dummy variable is introduced to capture structural policy shifts from 2006 onwards. Findings reveal that both the monetary policy rate and inflation exert negative but statistically insignificant effects on stock market performance in the short and long run, suggesting limited direct influence of these macroeconomic tools on market behavior. In contrast, the exchange rate demonstrates a statistically significant and positive long-run effect on All-Share Index, highlighting the potential influence of currency valuation on market outcomes. The results imply that Nigeria’s stock market may be more responsive to other structural or external factors than to conventional policy instruments. This study offers valuable insights for policymakers and investors, indicating the need for complementary reforms to enhance the efficacy of monetary policy in stimulating capital market growth.

This study investigates the role of crisis leadership in fostering organizational resilience and its subsequent influence on sustainable healthcare in Iraq’s private hospitals. It further examines the moderating effect of leadership agility on the relationship between organizational resilience and sustainable healthcare. A quantitative, cross-sectional survey designwas adopted. Usable data were collected from 158 leaders and managersacross nine major private hospitals in Baghdad, Erbil, Basra, and Najaf. Validated measurement scales were employed, and data were analyzed using SPSS (Version 28)through hierarchical multiple regression analyses. The results show that decisivenessand communicationsignificantly enhance organizational resilience, whereas empathy (ET) does not exhibit a significant effect. Organizational resilience has a positive and significant impacton sustainable healthcare. Moreover, leadership agility significantly moderatesthe resilience–sustainability relationship, strengthening the translation of resilience capabilities into long-term sustainable healthcare outcomes. This study contributes to the limited empirical evidence on crisis leadership and healthcare sustainability in developing-country contexts. It highlights the critical role of organizational resilience as a driver of sustainability and identifies leadership agility as a key enabler. The findings also call into questionthe universal assumption that ET directly strengthens organizational resilience, suggesting the need to consider contextual and cultural factors in leadership research

The aim of Tthis study is to investigates the critical role of employee training and development(T&D) in enhancing Quality Management Systems (QMS) within the Dukan oil refinery, Iraqi Kurdistan Region.this research addresses a gap in understanding the direct impact of specialized training programs in this specific regional context. A quantitative descriptive analysis was conducted using a questionnaire administered to 80 employees at the Dukan oil refinery, representing a 71.4% valid response rate. Data were analyzed using SPSS 26, employing descriptive statistics, t-test, correlation, and regression analysis.The findings reveal a significant positive correlation (Pearson r = 0.931, p < 0.01) between employee (T&D) and QMS. Regression analysis further indicated that employee T&D positively influences QMS with an R² of 0.7225, demonstrating that 72.25% of the variance in QMS can be explained by T&D initiatives. The t-test confirmed a statistically significant impact (t = 2.257, p = 0.002) of training on QMS. Specifically, "Post-Training Evaluation" was identified as the dimension with the highest impact on QMS (Mean = 3.62).Managerial implications are substantial,Dukan oil refinery and similar industrial entities in the Kurdistan Region should prioritize and strategically invest in comprehensive employee T&D programs. This includes rigorous training needs assessments, effective program implementation, and robust post-training evaluations to cultivate a skilled workforce, enhance process efficiency, ensure compliance with standards, and foster a culture of continuous improvement, thereby strengthening their overall QMS performance and operational safety.

This explanation investigates the determinants oflending behavior of 18commercial banks listed in the Iraq Stock Exchange between a period of 2014-2023. The research’s goal is to identify the most important things that affect how banks perform, the choices of banks to lend loans and examining how different factors affect the way banks give out loans in an economy that’s affected by war, violence or political conflict. The researchers are using statistical methods or way to measure the relationship betweentwo variables and simple regression techniques to look into the relationship between lending behavior (measured in loans and advances) and three key determinants carefully and in detail. The three ley determinants are: liquidity ratio, bank size and deposit ratio. The detailed examination is based on well-known and trusted theories that are already accepted, including credit market theory, loan pricing theory and money creation theory.The findings reveal that while all independent variables resultin research that are reliable and not random variation using statistical tests with the relationships with lending behavior, the connection isrelatively weak with the model explaining only 3% of difference in lending pattern. Reverse to theoretical expectations, liquidity ratio shows a bad connection with loans and advances, while deposits ratio shows positive a linkagewith loan activity. The study says that classical determinants of loan activity may not fully explain Iraqi banking industry behavior, mainly because of the unstable of the political situation and economy. The research delivers key insights into banking behavior in emerging economies under external pressure and suggests that unique regional problems require more detailed approaches to banking analysis and regulation

This research investigates the influence of the size of a company and of the company’s debt (leverage) on how investment portfolios perform on the Iraqi Stock Exchange. To accomplish this, investment portfolios were constructed using size and leverage classifiable monthly data over time. These were analyzed using a number of different metrics to determine portfolio performance such as monthly returns, portfolio beta, the Sharpe and Treynor ratios, Jensen’s alpha, and the information ratio. A quantitative approach using the Generalized Estimation Equations (GEE) model was used for the analysis to determine performance differentials among the sub-portfolios as opposed to the sample portfolio; the sample portfolio served as a baseline for the analysis. The analysis noted that the portfolios that were large and had lower debt (leverage) were, on average, of a higher performance and that that performance was more stable over time relative to other portfolios and the sample portfolio. The findings thus suggest that, for portfolios of large size, marginal debt levels facilitate the attainment of superior performance. The indicator analysis also confirmed that Jensen’s alpha was the most effective metric to identify and confirm performance differentiation, likely due to that performance being superior. To improve portfolio performance efficiency within a volatile economy, the study encourages investment strategies that reduce portfolio leverage focused on large company stock for portfolio managers and investors on the Iraqi Stock Exchange

This study examines the function of crisis management as a strategic mechanism in the promotion of organizational resilience and competitiveness. Unlike the majority of the preceding research which typically treats crisis management as a reaction to an unexpected event, the current study views it as a unique capability and a sustainable strategic resource that will provide an ongoing competitive advantage. The research followed a descriptive-analytical applied methodology, and a 30-question survey was distributed to 100 managers and specialists in a wave of tourism companies of Karbala and Babylon and 79 of the responses were usable. Using a five-Likert scale, the survey measured the dimensions of crisis management, organizational resilience and competitiveness. SPSS was utilized for the descriptive and normality statistics and SmartPLS was used for confirmatory factor analysis (CFA) and structural equation modeling (SEM) to evaluate the hypotheses. The study revealed that organizational resilience has a mediating effect between crisis management and competitiveness. These results endorse the validity of the three hypotheses and conclude that crisis management impacts competitiveness both directly and obliquely, with resilience as a critical mediating factor